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TOMS revision

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07 December 2009

Issue: 4235 / Categories: News

Removal of B2B opt-in and opt-out

Notice 709/5 has been revised to account for changes required to how the tour operators’ margin scheme works.

The major changes are removal of the business-to-business opt-in and opt-out, plus a new market-value calculation.

Issue: 4235 / Categories: News

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

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Deadline dates for January 2025

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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